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TRADE RECEIVABLE (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2022
Trade Receivable    
Schedule of trade receivables
               
   December 31,   June 30, 
   2022   2023   2023 
   CNY   CNY   US$ 
   (Audited)   (Unaudited)   (Unaudited) 
             
Non-current               
Trade receivables from third parties   13,128    8,460    1,166 
Less: Impairment allowance   (2,608)   (3,746)   (516)
Total of Non-current trade receivables   10,520    4,714    650 
                
Current               
Trade receivables from service concession agreement   22,927    29,276    4,036 
Trade receivables from construction contracts   34,850    37,265    5,137 
Less: Impairment allowance   (11,017)   (10,267)   (1,415)
Total of current trade receivables   46,760    56,274    7,758 
                
Total   57,280    60,988    8,408 
             
   December 31, 
   2021   2022   2022 
   CNY   CNY   US$ 
             
Non-current               
Trade receivables from construction contracts   17,033    13,128    1,904 
Less: Impairment allowance   (7,532)   (2,608)   (379)
Total of Non-current trade receivables   9,501    10,520    1,525 
                
Current               
Trade receivables from service concession agreement   11,252    22,927    3,324 
Trade receivables from construction contracts   40,356    34,850    5,052 
Less: Impairment allowance   (10,082)   (11,017)   (1,597)
Total of current trade receivables   41,526    46,760    6,779 
                
Total   51,027    57,280    8,304 
Schedule of aging analysis of the trade receivables
            
   December 31,   June 30, 
   2022   2023   2023 
   CNY   CNY   US$ 
   (Audited)   (Unaudited)   (Unaudited) 
             
Within 1 year   18,401    14,577    2,010 
Between 1-2 years   13,896    13,058    1,800 
Between 2-3 years   4,518    11,860    1,635 
Over 3 years   20,465    21,493    2,963 
                
Total   57,280    60,988    8,408 
             
   December 31, 
   2021   2022   2022 
   CNY   CNY   US$ 
             
Within 1 year   19,026    18,401    2,667 
Between 1-2 years   5,106    13,896    2,015 
Between 2-3 years   12,796    4,518    655 
Over 3 years   14,099    20,465    2,967 
                
Total   51,027    57,280    8,304 
Schedule of loss allowance for trade receivables
            
   Year Ended December 31,   Six Months Ended June 30, 
   2022   2023   2023 
   CNY   CNY   US$ 
   (Audited)   (Unaudited)   (Unaudited) 
             
Beginning of the year/period   17,614    13,625    1,878 
Provision for expected credit losses (“ECLs”)   (3,989)   388    53 
                
End of the year/period   13,625    14,013    1,931 
             
   December 31, 
   2021   2022   2022 
   CNY   CNY   US$ 
             
Beginning of the year   13,774    17,614    2,554 
(Reversal)/provision for expected credit losses, net   3,840    (3,989)   (578)
                
End of the year   17,614    13,625    1,976 
Schedule of impairment
                              
      Past Due 
   Current   within 1 years   1-2 years   2-3 years   over 3 years   Total 
                         
As of December 31, 2022:                              
Expected credit loss rate        0%   9%   29%   34%   19%
Gross carrying amount (CNY)   —      18,406    15,195    6,399    30,905    70,905 
Impairment allowances (CNY)   —      5    1,299    1,881   10,440(i)   13,625 
                               
As of June 30, 2023:                              
Expected credit loss rate        0%   0%   12%   36%   19%
Gross carrying amount (CNY)   335    14,291    13,062    13,474    33,839    75,001 
Impairment allowances (CNY)   —      49    4    1,614    12,346(i)   14,013 
Impairment allowances (US$)   —      7    1    222    1,701    1,931 

  

(i) The impairment allowances included an amount of CNY4,600 and CNY4,619 (US$637) as of December 31, 2022 and June 30, 2023, respectively, for specific trade receivables which were considered to be in default due to conditions which indicated that the Group was unlikely to receive the outstanding contractual amounts in full.
                              
    Past due 
    Current    Within 1 year    1-2 years    2-3 years    Over 3 years    Total 
As of December 31, 2021:                              
Expected credit loss rate:        6%   26%   13%   48%   26%
Gross carrying amount (CNY)   3,670    16,311    6,865    14,712    27,083    68,641 
Impairment allowances (CNY)        955    1,759    1,916(i)   12,984(ii)   17,614 
                               
As of December 31, 2022:                              
Expected credit loss rate:        0%   9%   29%   34%   19%
Gross carrying amount (CNY)   —      18,406    15,195    6,399    30,905    70,905 
Impairment allowances (CNY)        5    1,299    1,881    10,440(ii)   13,625 
Impairment allowances (US$)        1    188    273    1,514    1,976 

 

(i)The impairment allowances included CNY221 as of December 31, 2021, for specific trade receivables which were considered to be in default due to conditions which indicated that the Group was unlikely to receive the outstanding contractual amounts in full.

 

(ii)The impairment allowances included an amount of CNY4,646 and CNY4,600 (US$667) as of December 31, 2021 and 2022, respectively, for specific trade receivables which were considered to be in default due to conditions which indicated that the Group was unlikely to receive the outstanding contractual amounts in full.